- 收帳和銷貨天數如果一直上升, 就要當心了!
- 存貨在不同時期有不同的意義, 像是滯銷, 或是因為報價回升而屯貨, 或是積極備料, 這都需要去看存貨細項和判斷當時的情況來分辨
- 當存貨增加時, 還需要注意增加的是不是商品或製成品. 如果是在製品或原物料, 反而有可能是供給不順沒法變製成品又或者是需求旺盛(短期營收趨勢向上)
- 處在景氣下行的公司當存貨細項-原料和在製品的回升可能代表訂單開始回溫了
- 當記憶體模組廠, 像是威剛、十銓存貨增加時, 有可能是在增加低價庫存, 代表著景氣循環來到相對低點, 也許就是建立部位的好時機
- 當淨營業週期(日)接近於0, 代表公司好像在做無本生意
| 應收帳款周轉率 QoQ YoY | 存貨周轉率 QoQ YoY | 平均收帳天數 QoQ YoY | 平圴銷貨天數 QoQ YoY | 應付帳款付現天數 QoQ YoY | 淨營業週期(日) QoQ YoY | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 2.46 | 3.36 | 108.47 | 2.03 | -2.87 | -2.4 | 37.05 | -2.96 | -52.06 | 44.91 | 3.34 | 2.46 | 7.88 | -22.21 | -14.63 | 74.08 | 3.59 | -33.79 |
| 23Q3 (19) | 2.38 | -10.19 | 56.58 | 2.09 | 18.75 | -34.07 | 38.18 | 11.31 | -36.27 | 43.46 | -15.91 | 51.43 | 10.13 | 17.93 | 43.08 | 71.51 | -7.61 | -12.29 |
| 23Q2 (18) | 2.65 | -10.47 | 94.85 | 1.76 | -43.04 | -60.0 | 34.30 | 11.44 | -48.6 | 51.68 | 75.6 | 149.78 | 8.59 | 126.05 | -12.26 | 77.40 | 37.21 | -0.3 |
| 23Q1 (17) | 2.96 | 150.85 | 119.26 | 3.09 | 48.56 | -4.33 | 30.78 | -60.18 | -54.43 | 29.43 | -32.85 | 4.51 | 3.80 | -58.83 | -73.81 | 56.41 | -49.58 | -30.52 |
| 22Q4 (16) | 1.18 | -22.37 | -37.89 | 2.08 | -34.38 | -20.0 | 77.29 | 29.01 | 61.66 | 43.83 | 52.72 | 25.44 | 9.23 | 30.37 | -7.05 | 111.89 | 37.24 | 53.63 |
| 22Q3 (15) | 1.52 | 11.76 | -13.64 | 3.17 | -27.95 | 68.62 | 59.91 | -10.22 | 16.15 | 28.70 | 38.71 | -40.76 | 7.08 | -27.68 | -7.69 | 81.53 | 5.02 | -11.73 |
| 22Q2 (14) | 1.36 | 0.74 | -52.78 | 4.40 | 36.22 | 62.36 | 66.73 | -1.2 | 111.44 | 20.69 | -26.53 | -38.4 | 9.79 | -32.53 | 137.05 | 77.63 | -4.38 | 27.22 |
| 22Q1 (13) | 1.35 | -28.95 | -46.22 | 3.23 | 24.23 | 135.77 | 67.54 | 41.27 | 86.37 | 28.16 | -19.4 | -57.72 | 14.51 | 46.12 | -27.41 | 81.19 | 11.48 | -2.0 |
| 21Q4 (12) | 1.90 | 7.95 | -47.66 | 2.60 | 38.3 | 11.59 | 47.81 | -7.31 | 90.78 | 34.94 | -27.88 | -10.55 | 9.93 | 29.47 | -13.5 | 72.83 | -21.15 | 38.35 |
| 21Q3 (11) | 1.76 | -38.89 | -51.52 | 1.88 | -30.63 | 13.25 | 51.58 | 63.43 | 105.99 | 48.45 | 44.24 | -11.83 | 7.67 | 85.71 | -48.42 | 92.36 | 51.36 | 41.83 |
| 21Q2 (10) | 2.88 | 14.74 | -20.88 | 2.71 | 97.81 | 41.15 | 31.56 | -12.91 | 26.29 | 33.59 | -49.56 | -29.16 | 4.13 | -79.34 | -72.34 | 61.02 | -26.35 | 6.16 |
| 21Q1 (9) | 2.51 | -30.85 | 52.12 | 1.37 | -41.2 | 104.48 | 36.24 | 44.61 | -34.1 | 66.60 | 70.51 | -51.0 | 19.99 | 74.13 | -29.49 | 82.85 | 57.39 | -49.03 |
| 20Q4 (8) | 3.63 | 0.0 | 153.85 | 2.33 | 40.36 | 210.67 | 25.06 | 0.08 | -60.5 | 39.06 | -28.92 | -68.0 | 11.48 | -22.8 | -15.71 | 52.64 | -19.16 | -69.38 |
| 20Q3 (7) | 3.63 | -0.27 | 327.06 | 1.66 | -13.54 | 201.82 | 25.04 | 0.2 | -76.7 | 54.95 | 15.88 | -66.91 | 14.87 | -0.4 | 15.18 | 65.12 | 13.29 | -75.01 |
| 20Q2 (6) | 3.64 | 120.61 | 253.4 | 1.92 | 186.57 | 562.07 | 24.99 | -54.56 | -71.84 | 47.42 | -65.11 | -85.02 | 14.93 | -47.34 | -81.58 | 57.48 | -64.64 | -82.27 |
| 20Q1 (5) | 1.65 | 15.38 | -47.45 | 0.67 | -10.67 | -55.33 | 54.99 | -13.33 | 89.88 | 135.91 | 11.36 | 124.5 | 28.35 | 108.15 | -34.75 | 162.56 | -5.43 | 253.01 |
| 19Q4 (4) | 1.43 | 68.24 | 0.0 | 0.75 | 36.36 | 0.0 | 63.45 | -40.96 | 0.0 | 122.05 | -26.49 | 0.0 | 13.62 | 5.5 | 0.0 | 171.89 | -34.04 | 0.0 |
| 19Q3 (3) | 0.85 | -17.48 | 0.0 | 0.55 | 89.66 | 0.0 | 107.47 | 21.12 | 0.0 | 166.04 | -47.54 | 0.0 | 12.91 | -84.08 | 0.0 | 260.60 | -19.61 | 0.0 |
| 19Q2 (2) | 1.03 | -67.2 | 0.0 | 0.29 | -80.67 | 0.0 | 88.73 | 206.39 | 0.0 | 316.49 | 422.78 | 0.0 | 81.07 | 86.58 | 0.0 | 324.16 | 603.93 | 0.0 |
| 19Q1 (1) | 3.14 | 0.0 | 0.0 | 1.50 | 0.0 | 0.0 | 28.96 | 0.0 | 0.0 | 60.54 | 0.0 | 0.0 | 43.45 | 0.0 | 0.0 | 46.05 | 0.0 | 0.0 |
| 應收帳款周轉率 YoY | 存貨周轉率 YoY | 平均收帳天數 YoY | 平圴銷貨天數 YoY | 應付帳款付現天數 YoY | 淨營業週期(日) YoY | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 13.27 | 122.65 | 11.48 | -16.2 | 27.51 | -55.08 | 31.80 | 19.32 | 3.84 | -20.82 | 55.47 | -33.19 |
| 2022 (9) | 5.96 | -34.65 | 13.70 | 5.63 | 61.24 | 52.95 | 26.65 | -5.33 | 4.85 | -42.54 | 83.03 | 38.96 |
| 2021 (8) | 9.12 | -8.71 | 12.97 | 146.11 | 40.04 | 9.55 | 28.15 | -59.32 | 8.44 | -33.23 | 59.75 | -35.82 |
| 2020 (7) | 9.99 | 76.5 | 5.27 | -7.54 | 36.55 | -43.31 | 69.20 | 8.09 | 12.64 | -63.97 | 93.10 | -0.33 |
| 2019 (6) | 5.66 | -39.07 | 5.70 | -85.89 | 64.47 | 64.13 | 64.02 | 608.97 | 35.08 | -25.6 | 93.41 | 7952.59 |
| 2018 (5) | 9.29 | 54.83 | 40.40 | -37.33 | 39.28 | -35.45 | 9.03 | 59.54 | 47.15 | 25.8 | 1.16 | -96.0 |
| 2017 (4) | 6.00 | -14.16 | 64.46 | 150.72 | 60.85 | 16.59 | 5.66 | -60.11 | 37.48 | 12.11 | 29.03 | -11.9 |
| 2016 (3) | 6.99 | 0.14 | 25.71 | 6.9 | 52.19 | -0.17 | 14.19 | -6.52 | 33.43 | 3.08 | 32.95 | -5.94 |
| 2015 (2) | 6.98 | 7.38 | 24.05 | -25.75 | 52.28 | -6.89 | 15.18 | 34.69 | 32.43 | 11.9 | 35.03 | -8.85 |
| 2014 (1) | 6.50 | -36.95 | 32.39 | -22.81 | 56.15 | 58.66 | 11.27 | 29.54 | 28.98 | 4.43 | 38.43 | 135.19 |
